2019 (1) TMI 837

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....ss of power generation for the State of Karnataka. The petitioner has a Hydro Electric Generator power plant at Sharavathi. For the said power plant, certain parts viz., epoxy stator coil were imported through Bills of Entry dated 25-8-1994 and 27-8-1994. The Customs authorities assessed the customs duty payable to such item under Tariff 8544.11 under the Customs Tariff Act, 1975. The petitioner paid the customs duty for clearing the goods. Subsequently, the petitioner filed a claim for reassessment of the goods under Tariff Item 8503 and refund of excess amount paid by the petitioner, through application dated 27-8-1994. The said request was rejected by the Commissioner (Appeals). The said order was upheld by the CESTAT vide its final orde....

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....aid request was rejected. The CESTAT vide order dated 2-3-2016, held that the epoxy coils classified under 8544 are appropriately classifiable under 8503. In pursuant to the above order of the CESTAT, the petitioner was issued with notice dated 5-4-2017, calling for the documents mentioned therein followed by two other notices dated 24-4-2017 and 8-5-2017. Another notice was also issued on 26-2-2018, giving an opportunity to the petitioner to file its explanation in respect of discrepancy. 4. Learned Counsel for the petitioner submitted that there is no justification on the part of the respondents in not refunding the excess duty paid by the petitioner, even after clear-cut finding given by the CESTAT in its order dated 2-3-2016, ac....

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....s with regard to classification of goods imported. Though originally at the first round, the petitioner failed to succeed, the fact remains that after remand by the Apex Court, the CESTAT by order dated 2-3-2016, found the classification issue in favour of the petitioner by specifically holding that the goods imported under the Bills of entry are epoxy stator coils classifiable under 8503 and not under 8544. Therefore, the Tribunal allowed the appeal with consequential relief. It is also specifically observed by the Tribunal that the Authorities below will settle the legitimate refund claim of the petitioner on receipt of the order. Paragraphs 7 and 8 of the order passed by the Tribunal read as follows : "7. Accordingly, we hold tha....